Another day, another PMP, right? Negatory, Batman. The PMP7040 from Coby is a little different with the insanely large 7-inch screen. Sure seven inches isn't much compared to your 60-inch HDTV, but in the PMP world, seven inches is equivalent to Ron Jeremy.
Additionally, this PMP has a 40GB hard drive, integrated speakers and inputs and outputs for playback and direct recording. The rechargeable battery provides up to 7 hours of playback on a single charge, which is pretty damn good for a PMP of this magnitude. $330.